Australian Tax Review (AT Rev)

Critical evaluation of Australian and international tax law

About the Journal
Since 1971, the Australian Tax Review (ISSN: 0311-094X) has been providing in-depth analysis of current tax issues in the Australian tax environment in all areas of tax law, recent cases and legislative developments.

The journal has a national and international reputation which services both the academic and professional tax law markets. Contributors include Justices of the Federal Court, the Commissioner of Taxation, and senior practitioners and academics from Australia and overseas.

Being a fully refereed journal, articles are only accepted for publication after a rigorous peer review process. Appropriate referees (a minimum of two for each article submitted) are selected by the editors from the ranks of senior Australian and international tax academics and practitioners.

General EditorsProfessor Dale Pinto, Head of the Taxation Department, Curtin Law School, Curtin University, Western AustraliaProfessor Kerrie Sadiq, School of Accountancy, QUT Business School, Queensland University of Technology

The first Part for Volume 44 of the Australian Tax Review includes the following articles: “From moral aspiration to rule of law – lessons from the United States in treating taxpayers fairly” – John Bevacqua; “A mandatory information disclosure regime to strengthen Australia’s anti-avoidance income tax rules” – Nicole Wilson-Rogers and Professor Dale Pinto; and “Conceptualising “charity” in State taxation” – GE Dal Pont.

The final Part of the Australian Tax Review for 2014 includes the following two articles: “Is the GST unconstitutional? Some s 55 problems revisited” – Steven Spadijer; and “Are returns received by householders from electricity generated by solar panels assessable income?” – John Passant, John McLaren and Parulian Silaen.

The latest Part of AT Rev includes the following articles: “The Hatter’s watch: Tax benefit in Part IVA” – Mark Brabazon SC; “The “economic benefits model” for trusts – fool’s gold?” – Alex Evans; and “The Commissioner’s power to issue creditor’s statutory demands: Implications for corporate rescue post insolvency” – Sylvia Villios. There is also an editorial and a review of the book “Sham Transactions” edited by Edwin Simpson and Miranda Stewart.

The latest Part of the Australian Tax Review includes the following articles: “What is a question of law?” – Stephen Gageler; “BEPS: Thinking inside or outside the box?” – Michael D’Ascenzo; “Criminal law without the conventional safeguards: Are the procedural dispensations in relation to prescribed taxation offences fair?” – Mathew Leighton-Daly; “Taxing trust income by “entitlement”: The end of the road?” – John Glover; and “Taxation determinations as de facto regulation: Private equity exits in Australia” – Robin Cao, Larelle Chapple and Kerrie Sadiq.

The latest Part of AT Rev includes the following articles: “The politics of tax: Can it be disinfected?” – The Hon Justice Richard Edmonds; “An international dimension to the politics of tax” – The Hon Justice Logan RFD; “The dangers of the ATO’s “policy intent” approach to the construction of Tax Acts” – Mark Robertson QC; “The consequences of disposals of part interests in mineral and petroleum tenements” – Antony Barrier; and “A re-evaluation of deprival value: The case of specialised in-situ asset valuation” – Dr Hung Chu.

The latest Part of AT Rev includes the following articles: “Judicial construction of Part IVA: What to expect from the application of existing principles going forward” – Justice Richard Edmonds; “The 2013 Part IVA “reforms”” – A H Slater QC; “The new “improved” Part IVA – with extra tax benefit!” – Gordon Cooper and Tim Russell; “Taxation by analogy” – Graeme S Cooper; “The GAAR panels in Australia and the UK: Identical twins or distant cousins?” – Ann O’Connell; and “When is avoiding tax not abusive? Comparative approaches to a GAAR in Australia and the United Kingdom” – Malcolm Gammie CBE QC.

The latest Part of the Australian Tax Review includes the following articles: “Part IVA: An international perspective” – A H Slater; “Prior to being bankrupt, superannuation is a claimable asset – characterising and shaping the nature of a member’s interest” – Peter Bobbin; and “CGT event K7 provides loss recognition for personal consumption expenditure: History, anomalies and policy basis” – Dale Boccabella. There is also a review of the book “Incentivising Employees: The Theory, Policy and Practice of Employee Share Ownership Plans in Australia”.

The following is a brief look at some forthcoming articles from various Thomson Reuters journals in August: Journal of Judicial Administration – Vol 23, Pt 1 In this issue of the Journal of Judicial Administration, Chief Justice Robert French AC reflects on the task of defining courts and distinguishing them from other decision-making bodies. In his article ...more

The latest Part of Australian Tax Review publishes the following articles: “Tax, the way ahead” – Chris Jordan; “Income tax issues for impaired debt” – Joshua Cardwell and Angela Danieletto; and “Lawyers and accountants as “gatekeepers” to combat money laundering – an international comparison” – Maria Italia.

The February 2012 issue of the Australian Tax Review publishes three interesting articles on different aspects of taxation law. The first article comes from Ian Murray and discusses the release of two taxation rulings dealing with the income tax and GST consequences of farmout arrangements. The second article, by Brett Freudenberg, details a study of 81 Queensland advisors, exploring what they thought were important considerations regarding the formation of businesses. The final article is by Nicole Wilson-Rogers and examines the advantages and disadvantages of utilising an extra statutory concession power in Australia’s Commonwealth tax legislation.

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